VISHAL KAPOOR,GURGAON vs. ITO WARD-4(1), GURGAON

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ITA 3202/DEL/2025Status: DisposedITAT Delhi23 July 2025AY 2018-19Bench: Sh. Satbeer Singh Godara (Judicial Member)1 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal condoned the assessee's mistake in ticking the wrong exemption in the Income Tax Return in the interest of justice. The assessing authority was directed to finalize a fresh computation after verifying the facts.

What were the facts?

The assessee's appeal for AY 2018-19 was against the denial of exemption under Section 10(2A) amounting to Rs.2,34,647/-. This was due to a mistake in ticking the exemption in the Income Tax Return, though the income was genuinely derived from a partnership firm.

What were the issues?

Whether a genuine mistake in declaring exemption in the Income Tax Return can lead to denial of legitimate exemption.

Which sections of the Income-tax Act were involved?

Section 10(2A),Section 143(1)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’, NEW DELHI

Before: Sh. Satbeer Singh Godara

For Appellant: CA &, Ms. Manisha, Adv
Hearing: 23.07.2025Pronounced: 23.07.2025

Asstt. Year: 2018-19 Vishal Kapoor, Vs Income Tax Officer, H. No. 1824, Sector-4, Urban Ward-4(1), Estate, Gurgaon-122001 Gurgaon-122001 (APPELLANT) (RESPONDENT) PAN No. AKMPK0933C Assessee by: Sh. Sudhir Kumar Das, CA & Ms. Manisha, Adv. Revenue by : Sh. Manoj Kumar, Sr. DR Date of Hearing: 23.07.2025 Date of Pronouncement: 23.07.2025 ORDER This assessee’s appeal for Assessment Year 2018-19 arises against the Addl./JCIT(A)-1, Jaipur’s DIN & order No. ITBA/APL/S/250/2024-25/1074625301(1) dated 18.03.2025, in proceedings u/s 143(1) 47 of the Income Tax Act, 1961 (in short “the Act”).

2.

Heard both the parties at length. Case file perused.

3.

Learned counsel submits during the course of hearing that the assessee’s sole substantive grievance raised in the instant appeal is directed against both the lower authorities’ action denying section 10(2A) exemption of Rs.2,34,647/- i.e. share profits and remuneration from the partnership firm concerned, for the sole reason that there was a mistake in ticking the prescribed exemption in the Income Tax Return. It is made

4.

That being the case, the tribunal hereby deems it appropriate in the larger interest of justice to condone the assessee’s above mistake in wrongly ticking the prescribed Income Tax Return and directs the learned assessing authority to finalize a fresh computation as per law after verification of all the relevant facts in very terms. Ordered accordingly.

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